Filter by...
Reset all
Publications (10)
Social protection systems in Africa are still in their infancy. As countries develop their systems, it is crucial to look at how existing tax-benefit programmes affect poverty and inequality and how countries can learn from each other’s systems.Microsimulation models can be used to study existing...
– A tax-benefit microsimulation
In an attempt to reduce poverty and vulnerability in a sustainable and cost-effective way, in 2003 the Zambian Government introduced a social cash transfer (SCT) scheme. However, a recent review of Zambia’s social assistance system revealed that this scheme provided insufficient coverage to many...
Working Paper
pdf
– A tax benefit microsimulation analysis based on MicroZAMOD
This paper assesses the effects on poverty and inequality of the alternative targeting approaches that Zambia’s Social Cash Transfer programme could take as its expansion continues during the period of the country’s Seventh National Development Plan (2017–21). It further assesses the domestic...
Working Paper
pdf
– The impact of tax-benefit systems in Africa
Redistributive systems in Africa are still in their infancy but are constantly expanding in order to finance increasing public spending. This paper aims at characterizing the redistributive potential of six African countries: Ghana, Zambia, Mozambique, Tanzania, Ethiopia, and South Africa.These...
Working Paper
pdf
– A microsimulation approach
We analyse the effect of taxes and benefits on income distribution of six Latin American countries: Argentina, Bolivia, Colombia, Ecuador, Uruguay, and Venezuela. Our analysis makes use of tax-benefit microsimulation models based on harmonized household representative survey data and developed...
Working Paper
pdf
Top income under-coverage in developing countries not only leads to downward biased inequality indicators but might also affect the ex-ante evaluation of progressive tax reforms. We propose a simple adjustment to top incomes for formal employees (e.g. employees affiliated with social security) in...
Working Paper
pdf
– How they impact inequality in Vietnam
Personal income tax is attracting more attention from the Vietnamese government, which has been looking for a way to reinforce its budget revenue. Although this tax plays an increasing role, representing 7.3 per cent of the revenue expected in 2018, this figure is still small, suggesting an issue of...
Working Paper
pdf
The following essay has three parts. The first is a story about fluctuations in the balance of the relationship between impersonal and personal principles of social organization. This draws heavily on Max Weber’s interpretation of western history. The second part reviews the concept of an ‘informal...
Working Paper
pdf
The ILO was founded for social justice, a mandate expressed today in terms of decent work as a global goal, for all who work, whether in formal or informal contexts. In June 2002, the delegates to the International Labour Conference from governments, workers’ and employers’ organizations adopted a...
Working Paper
pdf
This paper argues that poverty originates in the structural injustices of a social order which incapacitates the poor from participating in the growth generating sectors of the economy and leaves them captives in the so called informal sector, characterized by low productivity and low earning...
Displaying 10 of 10 results